BeLes Consulting: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BeLes Consulting
Largest movements
- Cash +€34,468
up €34,468 (+63.4%), from €54,387 to €88,855
mainly Other debts (+€52,975) and Net result for the year (+€50,886)
- Tangible fixed assets +€16,942
up €16,942 (+2.8%), from €607,879 to €624,821
of which Plant, machinery and equipment: +€41,734
- Debts after one year -€55,269
down €55,269 (-50.2%), from €110,033 to €54,765
- Other debts +€52,975
up €52,975 (+43.8%), from €120,939 to €173,914
- Reserves +€50,886
up €50,886 (+12.0%), from €425,150 to €476,036
of which Distributable reserves: +€50,886
- Gross operating margin +€22,111
up €22,111 (+22.4%), from €98,727 to €120,838
- Financial charges +€4,231
up €4,231 (+37.3%), from €11,331 to €15,562
- Taxes +€3,881
up €3,881 (+26.0%), from €14,955 to €18,837
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €740,559 | €795,757 | +€55,198 | +7.5% |
| Fixed assets | 21/28 | €607,919 | €624,861 | +€16,942 | +2.8% |
| Tangible fixed assets | 22/27 | €607,879 | €624,821 | +€16,942 | +2.8% |
| Land and buildings | 22 | €533,608 | €517,441 | -€16,167 | -3.0% |
| Plant, machinery and equipment | 23 | €37,771 | €79,505 | +€41,734 | +110% |
| Furniture and vehicles | 24 | €36,500 | €27,875 | -€8,626 | -23.6% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €132,640 | €170,896 | +€38,256 | +28.8% |
| Amounts receivable after more than one year | 29 | €60,772 | €63,160 | +€2,388 | +3.9% |
| Other amounts receivable | 291 | €60,772 | €63,160 | +€2,388 | +3.9% |
| Amounts receivable within one year | 40/41 | €16,347 | €17,424 | +€1,077 | +6.6% |
| Trade receivables | 40 | €14,877 | €15,926 | +€1,049 | +7.1% |
| Other amounts receivable | 41 | €1,470 | €1,498 | +€28 | +1.9% |
| Cash at bank and in hand | 54/58 | €54,387 | €88,855 | +€34,468 | +63.4% |
| Deferred charges and accrued income | 490/1 | €1,134 | €1,458 | +€324 | +28.5% |
| Total equity and liabilities | 10/49 | €740,559 | €795,757 | +€55,198 | +7.5% |
| Equity | 10/15 | €443,750 | €494,636 | +€50,886 | +11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €425,150 | €476,036 | +€50,886 | +12.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,412 | €2,412 | = | 0.0% |
| Distributable reserves | 133 | €420,879 | €471,764 | +€50,886 | +12.1% |
| Amounts payable | 17/49 | €296,809 | €301,121 | +€4,313 | +1.5% |
| Amounts payable after more than one year | 17 | €110,033 | €54,765 | -€55,269 | -50.2% |
| Financial debts | 170/4 | €110,033 | €54,765 | -€55,269 | -50.2% |
| Amounts payable within one year | 42/48 | €186,775 | €246,356 | +€59,581 | +31.9% |
| Current portion of amounts payable after more than one year | 42 | €53,130 | €55,269 | +€2,138 | +4.0% |
| Trade debts | 44 | €3,011 | €5,804 | +€2,793 | +92.8% |
| Suppliers | 440/4 | €3,011 | €5,804 | +€2,793 | +92.8% |
| Taxes, remuneration and social security | 45 | €9,694 | €11,370 | +€1,675 | +17.3% |
| Taxes | 450/3 | €9,694 | €11,370 | +€1,675 | +17.3% |
| Other amounts payable | 47/48 | €120,939 | €173,914 | +€52,975 | +43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,631 | €35,622 | +€991 | +2.9% |
| Other operating charges | 640/8 | €1,841 | €2,571 | +€729 | +39.6% |
| Gross operating margin | 9900 | €98,727 | €120,838 | +€22,111 | +22.4% |
| Operating profit (loss) | 9901 | €62,255 | €82,646 | +€20,391 | +32.8% |
| Financial income | 75/76B | €3,353 | €2,639 | -€714 | -21.3% |
| Recurring financial income | 75 | €3,353 | €2,639 | -€714 | -21.3% |
| Financial charges | 65/66B | €11,331 | €15,562 | +€4,231 | +37.3% |
| Recurring financial charges | 65 | €11,331 | €15,562 | +€4,231 | +37.3% |
| Profit (loss) for the period before taxes | 9903 | €54,277 | €69,722 | +€15,445 | +28.5% |
| Income taxes | 67/77 | €14,955 | €18,837 | +€3,881 | +26.0% |
| Profit (loss) for the period | 9904 | €39,321 | €50,886 | +€11,564 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,321 | €50,886 | +€11,564 | +29.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.